BOARD OF COUNTY COMMISSIONERS, ETC. v. Seber

PHILLIPS, MURRAH, Before WILLIAMS, Judges. Circuit MURRAH, Judge. Circuit appellees, as un-enrolled full-blood Indians, instituted this suit their Creek duly against the constituted of- behalf own County, Oklahoma, of Creek ficials municipal corporation, to recover ad land, appellees. in all of the theretofore served penalties valorem taxes conveyance approved by the date of The was not paid, plus interest from the 6% Super- assessed but the payment; cancellation of taxes, judgment de- intendent the Five Civilized Tribes for a unpaid question of certain status certified that land in claring nontaxable Oklahoma, County, held in trust chased for the to be lands located Creek their America for they grantees the United States of were Deere full-blood Wosey John, being virtue their mother, benefit (since deceased), enrolled, enrolled Creek a full-blood pursuant approved deed was Indian. The lands executed and 27, 1908, supra. De- to the Act On on behalf Deere, Secretary executed a by cember John, now owners1, agricultural designating out of certificate Interior non-Indian acres, lands, funds de- as their consisting accumulated trust or 87% gas pro- ap- proceeds was from oil and homestead. The said certificate rived proved by Secretary of the Interior on allotment of the duced from the restricted Deere, 1938, pursuant duly in the office Wosey John, now March and filed ,1908, County, May 27, county clerk Okla- one of the Act of of Creek Section homa. 35 Stat. 312. ques on Decem- in parcel purchased of land Prior to all the lands One property tion, Wosey located consisted of whether in the name of ber Sapulpa, Deere, city (appel limits of Okla- children John, within the now or her ; purchased by here), tract March taxation one lees homa land; agricultural political acres of its sub consisted of Oklahoma and State 7% 8, divisions, December purchased McCurdy tract 246 and another v. United agricultural 706; acres of 1927, consisted of 80 62 L.Ed. U.S. County, Cir., land, Gray, Okla- located 284 F. all States v. 8 Wosey Cir., John, Each the deeds to 284 F. Ransom, homa. United States Deere, provision restrict- 108, Id., a 68 L. now contained 263 U.S. S.Ct. see, also, or encum- against land alienation Gibson- ing the Ed. Shaw Secretary approved by the Corporation, brance unless Zahniser Oil Interior, apparently provided otherwise or unless and and collected levied, law. taxes were assessed non and Tohn„ as unrestricted on the said lands the said On lands Oklahoma. Deere, in consideration of and “$1.00 now affection”, and appellees paid with the consent love The ad valorem taxes Secretary of the of the penalties against levied and assessed terior, conveyed question lands in of the all the lands for the taxable (appellees here), heirs years her children and and the taxes and estate in the herself a life reserving penalties against unto levied and assessed profits lands, together the rents and desig- with agricultural (which been had conveyance con- therefrom. deed nated as a homestead December against alienation or provision year tained 1937), for the taxable and a approved by unless the Secre- years encumbrance part of the taxable and 1940. provi- further Interior, with a tary County officials levied as- The Creek habendum clause as follows: against property, in the sion sessed taxes all of the prem- homestead, and to hold said described have “To ises, the taxable including the their heirs and grantees, unto said years assert the 1940 and free, discharged forever, clear and assigns, levy against assess taxes to continue * * * * * * taxes, judgments, question, lands in and to collect all of the of what- liens encumbrances provided and other the taxes sale as the laws * * * ”. nature soever of Oklahoma. Congress passed and on December Effective Thereafter Tune (Public 1542), and love and af- an Act No. Stat. “$1.00 in consideration Wosey John, fection”, “To relieve restricted Indians lands whose estate, heretofore re- been taxed or have been conveyed her life have lost definitely Although established, we was taxable the State of land involved here all of the Oklahoma. assume owners, formerly belonged to non-Indian Provided, homesteads That title to such taxes, and for other pay failure to against Act, subject to restrictions Con- shall be held By of the poses”. one Section except ex- or encumbrance with alienation $25,000.00 to be gress appropriated Secretary pre- approval of the Interior: pended regulations under rules and further, provided That for And Interior scribed ap- select, owner or owners shall with taxes, inter- payment penalties, and the est, Interior, proval Secretary of the individually owned assessed lands, agricultural and grazing either the sub- is held lands, Indian ject cumbrance, except the title to which exceeding not sixty total of one hundred en- against alienation or to restrictions town, city acres, village, or the the consent $5,000, to property, exceeding cost proval designated a homestead”. trust or heretofore out of Indian, in- immunity where the Sec- stricted funds of as to all the lands Tax years retary finds that such land volved is asserted two understanding with the and belief provisions under the purchase it 20, 1936, supra, said Indian that after while Act of June nontaxable, redemption immunity and for would be claimed on reacquisition any such hereto- years only homestead nonpayment of thereafter, provisions sold for fore hereafter 1940 and under the or 1937, amendatory May 19, taxes. Act of of the supra. principal question The for decision “All provides, Act Section two of the exempt is are whether all lands by an. the title to which is now ad taxation valorem under the June subject against alien- to restrictions 20, 1936, supra, period during except con- ation or encumbrance with the applicable; which the and is Act approval Secretary sent or of of whether homestead is purchased out trust heretofore of taxation under the amenda- Indian, are restricted of said tory May supra, of hereby of declared to be instrumentalities period during applicable. which it is Sub- shall be non- Federal Government and sidiary principal question the de- taxable until otherwise directed gress”. Con- during termination the taxable period Report 2168, (See No. Senate 74th amendatory which the and the Report Congress, House Second Session. applicable acts are to the lands involved. Session). Congress, No. 74th Second The trial court sustained the contentions passage of the After Act of June appellees, gave judgment 1936, supra, was the provi- it found that penalties amount paid, taxes apply sions two thereof would of Section plus payment; interest from the date of 6% property purchased and other to lands unpaid the assessed but cancelled taxes and Indian funds which would penalties illegal void, per- quantities exempt from taxation vast enjoined petually taxing authorities buildings property, such as business levy (appellants here) from further as- homesteads, lands which were not farm of ad valorem taxes on the desig- sessment place an consequently unfair would D.C., F.Supp. nated homestead. 731. upon taxable lands included within burden the below, appeal, jurisdic On jurisdiction. Accordingly, the taxing tion appeared challenged over matter is of Indian Affairs Commissioner diversity citizenship, for lack on Indian but before the Senate Committee clearly, controversy suggested an amendment to involves Affairs validity, construction, supra. (See effect of a law the Act June States, upon United Report Congress, No. 75th determina Senate which the Accordingly, depends. result Session). the Act tion The First immunity May right or asserted Public No. here is such supported that it will if 412a, the law is given amended U.S.C.A. § effect, one construction and supra, the Act of two of defeated June homesteads, if it receives another. follows: “All hereto- Shulthis read as v. Mc Dougal, out trust restrict- U.S. 56 L. fore ed funds Indians, 1205; Gully Bank, v. First of individual Ed. National 96, 81 to be instrumentalities the 299 57 S.Ct. 70. The declared Federal controversy present requisite and shall nontax- amount Government jurisdiction Congress: court had otherwise directed the sub able until G68 ject regardless diversity citi has matter L.Ed. 107. The State of Oklahoma recognized zenship. paramount jurisdiction legislate for the Federal Government to constitutionality acts involved wards with on behalf of its Indian challenged grounds here is also respect within state to lands located bound power, is without the Fed- create Wood, 502, 114 aries. v. 28 Okl. Gleason doctrine, instrumentality eral Dill, 705; P. McIntosh 86 Okl. v. instrumentality tax-free from otherwise 917; Wynn Fugate, 149 Okl. P. v. by purchase taxable lands of the same with 890; Mashunkashey 299 P. v. Mashun trust Indian, or restricted funds of a -1 - kashey, Okl.Sup., P.2d decided by prohibiting their alienation September 29, 1942; United States v. Board without the consent and D.C., Osage County, of Commissioners of Secretary of the Interior. F.Supp. 270, (Acts By acts these Undoubtedly supra), May 20, 1936 and purchase the Interior was authorized to guardianship over has assumed the lands in from the trust or re affairs with re of restricted Wosey John, stricted funds of spect power undubitable it has the and to restrict their or encum alienation pro legislate legislation Secretary’s brance without consent guardianship against tect ment its encroach approval. Section one of the Act of impairment through its the state supra; United Sunderland v. powers. taxing 64, 69 L.Ed. 266 U.S. 259; Law, Cir., United 250 F. States alien But the restrictions Brown, Cir., 8 F. United States v. imposed by ation of the In Goldfeder, 2d terior, duty virtue his Cir., 112 Likewise the F.2d 615. Secre supervise affairs, do Indians and Indian tary ap Interior authorized to the im operate without more to effect prove conveyance John, the munity Restrictions from state taxation. to her full-blood restricted against imposed by alienation the restrictions, children, same necessarily of the Interior create do not lands retained their restricted instrumentality. a government tax-free grantees. character in the Clinkenbeard v. States, McCurdy supra; United United v. States, Cir., 730, 10 F.2d United 109 Gray, supra; v. States v. United States 27, 1933, January 47 Act Stat. 777. Ransom, supra; Shaw v. Gibson-Zahniser Burnet, supra; Corporation, v. Oil Choteau historically para Aside from the 1353; 598, 691, 283 51 75 L.Ed. U.S. S.Ct. power legislate mount to Superintendent Tribes v. Five Civilized wards, and on behalf its Indian United 820, Commissioner, 418, 55 S.Ct. 295 U.S. Kagama, 375, 118 States v. 1109, U.S. 6 S.Ct. 1517; 79 L.Ed. of Landman v. Commissioner 228; 30 L.Ed. Nation v. Cherokee Revenue, Cir., 123 F.2d 787. Internal 10 294, 115, Hitchcock, 23 187 U.S. S.Ct. allotted individual Indians Lands to 183; Rickert, 47 United v. L.Ed. States pursuance treaty Congress, of a act or 532; 478, 188 23 S.Ct. 47 U.S. L.Ed. agreed between the terms of which it is Company, 221 Tiger v. Western Investment the United States Government the 738; 55 L.Ed. U.S. S.Ct. state, tribe, by the that the assented to. Trapp, 224 v. U.S. S.Ct. Choate lands in severalty thus allotted shall re 941; L.Ed. United States v. stipulated period, main tax-free for a Cir., 53 F.2d the Wright, 4 State of property right creates a vested in the in Oklahoma, by acceptance has of statehood dividual allottee which neither the national Act Enabling one of the under Section government may impair in nor vade. 267), 34 Stat. con (Act of June property right pro It is a vested authority the ceded constitution, attempt tected the government to make

United States law or impair judged to invade will regulation respecting their treaty obligations light the United lands, treaties, property, rights by or other States, especially light Tiger or otherwise. agreement, law v. Company, supra; obligation Investment Ex United States Govern Western Webb, historically ment assumed in 225 U.S. 32 S.Ct. has relation parte 1248; its States intercourse the Indian tribes. 56 L.Ed. United v. 495, 507; Sandoval, 231 58 Act of U.S. June publication. Not date of released Court at appellees, they hence do not come May Act 35 Stat. 312. United purview declaring Act Cir., within the County, F. Thurston States v. instrumentality. Rickert, government 287; supra; a v. Car- penter Shaw, 280 50 S.Ct. U.S. It true that no re trust or 478; supra; Trapp, Choate v. appellees were in stricted funds of County Ward v. Board of Com’rs of Love question. The vested in the lands County, 64 L.Ed. gift same Bryan County United mother, trust or restricted funds whose Cir., 123 F.2d 782. same, may purchase and it were used But unlike lands allotted in several considered its tech admitted when Tribes, ty to members of the Five Civilized language, regard to nat nical without its agreement treaty, providing under an purpose, rela meaning or without ural immunity from taxation removed 19, 1937), (May the amendment tion to treaty, agreement the terms concerning there is cause for doubt immunity depends upon tax here the ex lands, application act press Congress, will of be found must passed from the Indian title which has plain within legislation terms of the restricted funds whose trust or exemption. relied effect Shaw when, on March the same. But Corporation, supra. v. Gibson-Zahniser Oil Deere, conveyed the Wosey John, now By by the Act of as amended she, appellees, by express lan lands to the 1937,supra, conveyance, retained in the deed of guage plainly expressed purpose has protect estate, together with herself a life unto lands with trust the rents and improvements thereon and long a restricted Indian so the title warranted profits therefrom. She restricted from alienation taxes, liens, and encum judgments, without nature. whatsoever As brances of purpose, and to effect that tenant, and taxa she held dominant life Congress has declared such lands statutory duty to estate, and was her it ble pay instrumentalities of Federal Govern against the land levied lawful taxes ment and from taxation until other life estate. Re retained the long as she so by Congress. history wise directed of 1910 of Oklahoma vised Laws § legislation, as well text of Belvin, Helm v. Okl. 60 O.S.A. § acts, quite clearly the gressional purpose indicates a Con Collier, 382; Riley 111 Okl. 214, 232 P. v. obligation to fulfill its Baker, 491; 184 Okl v. P. Waldon particular arising to this class Indians 352; Property, Tiffany on Real P.2d assumption out an erroneous that the Weinthel, 63; Rothschild v. Vol. § question restricted character of the lands 17 A.L. 132N.E. 131N.E. Ind. operated to create a tax-free instrumentali Shorey, Mass. Thayer v. R. ty implication. McCurdy by necessary See 311. 94 A.L.R. N.E. supra; States, v. United Shaw v. Gibson Corporation, supra; Zahniser Oil United is entitled that she It follows Ransom, supra; States v. immunity granted by Act the the tax to Gray, supra; Landman estate, v. Commissioner and the dominant she owned whilst Revenue, supra; Superintendent Internal remaindermen, are as vested appellees, the Commissioner, Five Civilized Tribes immunity of the tax benefits the to entitled supra. the land while to attached which John, Deere, the life estate now appellants But the contend that in or- Deere, Wosey John, now Since therein. scope to come within the der two of the December until life estate the retained 20, 1936, supra, Act of June effective date of the after and the lands must have been “heretofore May amendatory Act of trust or out of restricted funds of chased said were immune from lands Indian”, 4, 1931, the that since March during which the period years taxation particularly for the taxable * * * “lands applicable as Act is original sought the lands to be taxed of trust or re out heretofore not were held When, Indian”. on of said stricted purchase or restricted funds whose trust 1937, Wosey John, land, grantees December by the but estate in the life conveyed her gift; that none of the lands Indian as a became appellees, the restricted funds of pay exempt taxation, taxes assessed obligated, all lawful because taxable is non- from land, previous- against had following fiscal and taxa- May 19, 1937, year first, the am- ly July although eliminated ble beginning it in the language may contained biguity provoking have taxation be- become January tween the all homesteads assessment by declaring that date act first following July levy purchased with trust date on the heretofore Indian, Company, first. In re an individual Sinclair Prairie Oil stricted funds of ap- See, also, 229. alienation without the Okl. 53 P.2d against Champlin In re Refining Assessment proval of the Company, supra. the Federal Gov- instrumentalities of taxes, pro- exempt ernment exemption granted The here is selected ac- vided the homestead was based of the Federal Gov the amendment. Conse- cordance instrumentality ernment to create a Federal homestead, designated, quently, when out of lands heretofore taxable the State amendatory is embraced within Oklahoma, and to immunize them from taxa- taxation. But there is noth period during it is tion for plicable. in the acts ing intention or indicating here involved agricultural The lands were se- purpose disrupt order a homestead lected and ly procedure by which the State Okla days appellees on December six pursues statutory homa its scheme of taxa thereto on Decem- acquisition after of title tion, procedure so long as such does not designation The was not ber 1937. proscribe pur circumvent or the declared formally approved by the pose of the national We see no enactment. but we think Interior until depart pro here to the orderly reason Secretary re- the formal cedure as outlined the state law in the designation. date of the lated back to the period determination of the in which the respective application exempting acts have year taxable The Oklahoma compass to the lands embraced within the year begins July is the first fiscal right the Acts. of is a Federal vindicated estate is assessable January first. Real right, but state laws have a in uary name the owner thereof on Jan relevancy they distinct a entitled any year, and the taxes thus first of respectful Their consideration. observ July first of the are levied assessed same synchronization here result in ance will beginning of the year, which is the vitality give state and Federal law current, fiscal, re year. In and taxable both, ignore while to them would result Assessment, Company’s Okl. Texas in doubt and confusion. Board of Com Real estate assessable in P.2d County missioners of v. United January first Jackson name of the owner on 308 U.S. 60 S.Ct. 84 L.Ed. change its taxable year does Alabama, Cf. United States v. exempt from taxation for or become status L.Ed. 1327. July year beginning taxable ensuing acquired a first, because it nontaxable rule, When measured this all of the between the date of assess character subject lands in were to taxa first and the date of the January on ment January and tion therefore assessable on levy July Board of following on the first. 1936, 1, on which date the taxable status County Comanche v. Commissioners fixed; they subject were therefore was Church, 99, Baptist Okl. Central levy to taxation on the July date which was 1327, 726, as A.L.R. corrected In P. re Texas P.2d 1, ensuing for the year taxable Assessment, Company’s supra, 31 1937, ending although declared June page 931. The taxable status all exempt from state taxation on June property January is fixed as Oklahoma 1936. year ensuing for the of each taxable first first, July its year By rule, status as beginning the same lands changed question, having exempt that date is been not in declared fixed affecting tervening bility its taxa from taxation on circumstances were not June state, subject the date of the assessment to taxation between therefore January In levy date. re nonassessable on Assessment of Champlin Refining Company, year ensuing fiscal and taxable beginning Okl. property July It follows that 1937. lands were 99 P.2d 880. not The therefore year, exempt January as first from taxation for the year assessable taxable the Unit- immunity granted Sinclair law of July In re beginning See, Shaw, supra. Carpenter v. Company, supra; In re Assess- ed States. Prairie Oil also, Company, Champlin Refining ment Board of Commissioners Jackson States, County supra. supra. v. United to the The contention with reference of the January 1, On noticed statute of limitations need not be homestead, lands, except designated since involved we that all hold non were assessable for because taxation exempt for here were not from taxation exempt amendatory May under year July beginning the taxable having been and the homestead taxes ending hence the selected in by the amendment accordance with levied, paid period, assessed, this appellees on December penalties, lawful together with were exempt year from taxation the taxable All other taxes as- recoverable. thereafter, July so beginning illegal and paid, and held to sessed void, long against as alienation with statute of within the concededly out limitations. directed Interior or until otherwise Con gress. We conclude the trial court ap- erroneously It granted recovery is also contended that since statutory pellees pursue remedy penalties year did not taxes for the taxable provided by 12665, O.S.1931, 68 beginning July furthermore 15.50), paid, O.S.A. 263—15.49 allowance interest on the taxes §§ exclusive, remedy they may void, is these illegal held to be is disallowed paid proceedings authority recover the taxes without under Board of Com protest. true, appellants it But is County missioners Jackson concede, put States, Bryan that the supra; County were v. United paying supra. of either the taxes assessed choice property, and levied or hav- modified, judgment As is affirmed. satisfy ing lands sold to the same as provided by the laws of Oklahoma. WILLIAMS, Circuit Judge (dissenting). paid voluntarily, therefore not taxes were appeal This involves a judgment in fa- compulsion but and duress. Ward plaintiffs (appellees vor below herein), County County, of Love v. Board Com’rs to-wit, Seber, Evelyn otherwise supra, page 40 S.Ct. U.S. John, Powshiek, as Osharsha Jimmie Shaw, Carpenter supra, Deere, McIntosh, children Juanita page L.Ed. Wosey John, afterward now de- exemption 478. “This is not to ceased, against (appel- defendants below by the state laws adminis- violation tax to-wit, County herein), lants Board of officials, indirectly. directly or trative So County, Commissioners of Creek and its concerned, far taxing clerk, treasurer and assessor for taxes exist”, and lands do not paid on December levied for said observed, “The land extent herein year located Block lots pale the tax laws effectively without County, Sapulpa, townsite of Okla- they administration as if and their homa, $829.61, year and for 1936 on 80 proceedings All located in another state. 27, $848.80, in Section total acres allotted power, as their taxing having effect paid, $1678.41, with refund on amount exemption, are without a violation of $121.08, paid net amount * * void, *”. Hutchi- jurisdiction and 15, $1557.33, 1936 on said December of 624, 250, Brown, P. 628. 66 Okl. son v. paid taxes November ad valorem on for also, Jackson, See, Okl. Johnson year 14, as follows: for 1939 levied 148, P.2d 36, allotted in Section on acres 7% $171.08, penalties, year relate for including The above authorities to a 36, pen- lands, in covering acres Section but on said tax deed tax 7% included, $136.87, year application 1937 on principle has here. for alties we think 39, City in- taxes, Sapulpa, right that the to recover said Lots in Block follows It $917.04, year 1937 beyond juris penalties, cluding illegal void because 27, including authorities, in Section cannot said 80 acres taxing on diction year 1938 on any procedural $993.97, for depend upon re penalties, be made to 36, penal- Oklahoma, including in acres Section quirements of State 7% 80 acres year 1938on said deny ties, $164.04, for right a vested would effect of which $799.67, including penalties, in entitled Section to relief Act under 20, 1936, includ- taxes for total 1938 in Section amended Stat. June etc., taxes, $143.80, paid by ing penalties, 19, 1937, total Act Congress May 14, 1939, Ad valorem November Stat. 412a. $3608.51. U.S.C.A. § paid January taxes 1941: Two-thirds Wosey John, now a full-blood year 1939 on said taxes levied 7% member Muskogee tribe of (Creek) 36, including penalties, in acres Section Indians, approved membership (Roll tribal $117.76, year two-thirds of taxes levied for herein, 9546), No. mother of the 27, in- 80 acres in Section on said deceased at time this action tried and was $663.24, penalties, two-thirds of cluding date death her year 1940 on said taxes levied for 7% custody the Interior had in his penalties, 36, including acres in Section belonging her derived 8, 1941, $92.76, paid January taxes total royalties stricted gas oil and on her re- $873.76. stricted allotted which were used for follows: are described as Said lots through her and action Lot 50 feet of Center Secretary of the Interior between 33.41 feet center 50 feet of South dates of December and No- City of 3 in Block in the of Lot 8, 1927, inclusive, purchase par- vember townsite) Sapulpa (original Creek described, cels of land as above the said Nation) (in the Creek County lots, purchased parcels, excepting said town 27 as follows: 80 acres in Section Said having become unrestricted after allot- 27, Township 18 Wy2SW%, Section ment, when unrestricted East, North, County, Range 11 Creek funds, with such restricted and said town Oklahoma thereof, so from owners lots 36 as follows: acres Section Said Sapulpa 7% original townsite in the wy2Ey2 wy2Nwj4swi4swyt and Nation, segre- Creek had been NWJ4SW%SWJ4, Town- Section bounded, out, surveyed, platted, gated, laid East, North, ship Range 11 Creek approved conveyed by and sold and deed or County, Oklahoma supervision patent under the United tribe in States Government Creek the rate of Interest was awarded at 6% without reserved restrictions what- fee 15, 1936, per date from December annum thereon, by ever valid federal act said paid, said taxes were and likewise being townsite reserved from the January November lands, Creek tribal boundaries sur- paid interest. Taxes not at same rate of blocks, lots, streets, veyed, alleys, including effect, no adjudged to be void and of etc., platted, appraised, conveyed sold and injunction permanent awarded provisions under the townsite contained collection. 28, 1898, 30 Stat. June is in no The United States America Supp.Treaty, and Creek June manner, any agency way, capacity Treaty, Original 32 Stat. trial party to this action either Act March Sec- court, appellate having in- the action been Congress, tions 2 and prosecuted in stituted the individual 1, 2, 3, Stat. 11, 12, 14, Sections capacity plaintiffs by private of the said Treaty, Sep- Tentative Creek counsel, attorney and without direction said Act of tember contained in any way the United States. lots, 28, 1898, said due issuance after Appellants urge (1) trial court that the patent, deed or free recording being jurisdiction, diversity was without no whatever, and of all restrictions thereafter citizenship, (2) federal and no the laws of the United States Government involved, procedure pro- (3) state applied to and over said town- exclusively remedy recovery vided or refund of site, of Ok- and after erection of the state paid, illegally (4) where same such taxes laws state lahoma on November protest paid could have been applied. brought permitted by within time as suit Secretary of the statute, so far (5) filing affidavit for discloses, pos- in his record neither had to erroneous assessment the as with correction custody Equalization, in the control or of his (6) session nor the Board of and action department after death of mother within been instituted three could have 2, 1938, any restricted funds of September years of limitations before bar of statute appellees—full done, fell, which either of these blood (7) of was and one none Secretary the Creeks born after 1906—-inno the the March way approved pro- on the as mem- roll reserving Creek rents bers of the so be entitled to ceeds there- tribe as to in a life connection with estate participate in conveyance, in Creek tribal allotments in which in said she retained funds, May lands or the of tribal distribution consid- and on 1937 for recited a any participation part affection,” on their could eration love “$1.00 be merely mediately as appellees heirs or otherwise pure gift, conveyed a she to only right participate and the under the estate, jointly said no restricted funds life purely deeds from their a mother was joint of a part being part on their gift and as gift to whether in deed Wosey deed to consideration therefor. Said carried with it the right as to continuance com- Deere A to attached Exhibit John plaint, depend in restrictions their favor would 11, 1915, date contained of December on understanding whether there was an or the following clause: agreement part purchase on her when lease, “Subject the condition that no part conveyance original- on her was deed, attorney, power con- mortgage, ly to her that made as to the amount of affecting tract to instrument sell other consideration for to three each. of the deeds there- the to, described or the title herein grantors original her from three said during the lifetime of executed that her funds grantee prior April at any time royalties Interior as her restricted capable shall be of and effect or force in amount should be such so transferred on ratification, made unless of confirmation or with the tary his records for benefit as to vest in approved by Secre- consent (appellees) them Interior.” applied Interior then and there for Acting Superintendent Certificate consideration, such and that then she (Secretary the Five Tribes Civilized should hold in trust the title to said three same),2 approving Interior not otherwise parcels realty for them to be later on appears as December date conveyed her proof There is no such them.1 said and attached which deed was executed the record in burden rests thereto, in it is stated: which acquired appellees. She neither these parcels land as her hereby certify technical Creek “I that the land described original purchased she homestead as had such home- was in above deed Treaty, Wosey to her stead allotted under Creek said with funds Held Trust John nor as restricted trust for on by the her United States benefit for from derived, royalties December March and on resrict- oil from funds land, John, December as the allotted the said ed inherited producing, and lands had become with as a full-blood oil virtue of her enrollment Nation, royalty opposite her restricted oil Wy2 SWy4, No. citizen of 18N, 27, Twp. Range approved final rolls of citizens 9546 on the Nation, HE, (80 acres) B. & was of that I. M. blood her, afterwards, and said deed was execut- for a home chase made ed, approved pur- (Exhibit she deed executed same March D) prescribed by warranty jointly Regulations conveying her to the with suant children, under the Act of Secretary of the Interior born three non-enrolled full blood approved clause con- after tained approved (Emphasis 1914.” August them effect Act prohibiting therein (So such enrolled full blood supplied.) consent alienating the same without policy, States, been called at which has to our United Clinkenbeard v. contrary tention, If there effect. Cir., F.2d 730. were, duty Congress, state taxation if of its “If fulfillment involved, we should consider protect whose welfare is supremacy poioer; gov question peculiar no but federal concern of the presented by proper ernment, rec it to restrict deems supplied) (Emphasis right ord.” Sunderland individual limited time United S.Ct. for him to alienate land 259; arising United States 69 L.Ed. of other sale with funds Ransom, originally 263 U.S. [allotted] any restriction, Shaw v. Gibson-Zahniser Oil we not aware like Corp., way. 72 L. thing 276 U.S. stands in the Cir., Gray, concerned, States v. since Ed. is not of Oklahoma state statute, law 284 F. 103. is no rule there 67á she held land allotted also Fifty Fifty restricted inherited Center feet and Center of Lot in allotment.) addition to her feet of South 33.4 feet of Lot in Block original townsite Said deed in covered said 3 and 6 Lots Sapulpa,” grantor retaining Block Sapulpa, townsite with profits rents and to be all the derived from a warranty de- grantor, from the as herein above property, lives, long so as she scribed. is, grantor retains a estate in all life The (Exhibit B), second deed dated deed, of the real in to estate described Wy2 covered NWJi SWJ4 gether thereon, improvements with all the SW%, Wy2 and SWy4 SW% Section E% NW% appurtenances and belonging thereunto North, Range Township 18 * ** and warrant same the title to the East, warranty acres, containing with a 7% deed, lease, that no the condition by grantor, containing the same and mortgage, sell, attorney, power of contract clause as Exhibit to restrictions as in said affecting or other instrument A (deed), and attached thereto is a state- herein described or title thereto shall Superintendent ment of for the Five capable effect or force and Tribes, Civilized no otherwise but ratification, confirmation unless made by Interior, Secretary of as follows: by approved the consent or the Secre hereby certify “I that the land described tary more, And Interior. without in the above deed was fohowing: at bottom of said deed was the Powesheik, Wosey John, nee with “Department Officeof Sec funds Held in Trust the United States retary, C., Washington, April D. 1931: royalties for her benefit derived oil hereby The approved, within is deed allotted restricted land to said Dixon, (signed) M. First Assistant Jos. Powesheik, John, by nee virtue of her en- Secretary.” rollment as a full-blood citizen of the Creek On December in written instru- Nation, opposite No. 9546 on the final ment Wosey executed her it is recited that said proved rolls of the citizens blood of that “in Deere consideration of John Nation, purchase and that said was made * * * sum of and and love affection $1.00 executed, and said deed was and the same sell, does grant, convey and unto hereby approved pursuant regula- John, Seber, Osharsha now Evalin Jimmie prescribed by tions Deere, Powesheik legal Juanita terior May 27, 1908, approved under the Act of * * issue of their bodies *: All of the approved the Act August life theretofore estate reserved in said de- (Emphasis supplied.) (So 1914.” she property, scribed ty as shown Warran- royalties had restricted oil from her allot- Deed (Ex- executed March ment.) D), hibit recorded in Book page at S, 1927, C, On November Exhibit deed The Landman, certificate A. of M. super- dated November was executed to intendent for the Five Civilized Tribes Wosey Bank, Deere American National John to said instrument of December covering SWy, of Section W% “* * * states: the land described the North, Township East, Range con- above deed was for Osharsha substantially taining same clause as to re- Seber, Powesheik, now Evalin John Jimmie strictions, etc. contained Exhibits * * * Deere, ben- their Juanita A Band and the attached certificate of Act- efit, by their being virtue of full-blood ing Superintendent District the Five enrolled, and that said Tribes, joined Civilized otherwise purchase was made and said deed was exe- by Secretary Interior. hereby approved cuted and the same (Exhibit D) appellees, The deed exe Congress approved May suant to the Act of cuted on March recites considera * * * regulations pre- “$1.00 and love and tion affection” and scribed thereunder Deere, Wosey John, that by grant, bargain, now “does here Interior.” convey sell and unto Os land described said deed is as fol- Seber, John, Evalin harsha Jimmie : lows legal Powesheik and is Juanita *' * Wy2 SWi,4, Twp. 18N, SWy4, *: Section sue of bodies Range W% Township North, 11E; Range Section W% NW% SWJ4 SW% East, SWj4 Ey2 SWJ4, Section SWJ4 W% NW% W% NWJ4 SW% Ey2 swyt

wy2 HE; 18N, SW%, Twp. Range also the center NW! North, Township Range East, fifty center fifty feet lot six feet Nation, three, opposite final No. 9546 on the south 33.4 feet of lot proved by of that thirty-nine, rolls of citizens blood Block town of Nation, purchase made Sapulpa. that said was and and said same deed was executed and the As purchased to the said lots on Decem- hereby regula- approved pursuant 11, 1915, ber A, Exhibit described in prescribed by tions Strain, acting super- certificate of intendent for the H. Joe approved terior the Act of under Tribes, at- Five Civilized 27,May 1908, approved August Act * “* * thereto, tached same: states that 1, 1914.” purchased Wosey was with for John At the time execution by funds Held the United Trust deeds and the certificates of December her from, derived for benefit and Park- land, March Gabe E. royalties oil in- restricted from from superintendent er was Tribes by John, the Five by herited the said Civilized Wosey virtite capacity and remained in such her enrollment as a blood citizen full Strain, Nation, Joseph dur- the Creek opposite No. 9546 on H. ing that superin- was assistant approved by period, rolls citizens blood final ** tendent, G. that and on November A. (Emphasis sup- Nation *.” superintendent. McMillan Ex- plied.) acting was merely hibit D attached, has no certificate (Exhibit B) land contained deed the statement: dated March described fol- April 3, : “Washington, lows The within hereby approved, deed is (signed) M. 18N, SW^t, Twp. Range Section Jos. Wi/2 Dixon, Secretary.” First Assistant 11E; SWy, W% NW& SWi/4 wy2 swy, Ey2Nwy4 swy,, Wosey John, Section On December 18N, Twp. Range Deere, conveyed all her HE. life estate there- tofore property reserved in said described Parker, superintendent E. Gabe as shown warranty deed executed Tribes, Five Civilized date of March on March (Exhibit D heretofore thereto, in certificate attached to), referred attached to said certificate states that the land in said described deed deed of that the December recites Wosey “for the said Powe- described in said deed was sheik, John, nee with funds held in trust Seber, for Osharsha now Evalin by the United for her benefit John Jim- de- Powesheik, etc., Deere, mie royalties Juanita rived from oil from when all other certificates heretofore set Powesheik, to said nee Wosey land allotted out then and there made at the time John, virtue of her enrollment as a full contrary. purchased proves land was to the Nation, opposite blood citizen of Creek property exempt Certificate designating approved final rolls No. 9546 on the F), signed from taxation Land- (Exhibit Nation, that citizens blood of man, superintendent, dated December purchase was and said deed was made 1937, certifies that: executed, hereby approved same is pursuant regulations prescribed by “Pursuant to Section the Act Interior under the Act 1542), (49 Stat. as amended approved May (Public approved August 1914.” Congress, 75th ing designated First Session), the follow- pur- restricted Indian lands C, Exhibit executed deed on No- As to prior May chased out of the the land described therein vember John, trust or funds of Osharsha : being Seber, Powesheik, now Evalin Jimmie 18N, SWy,, 27, Twp. Range W% Deere, a minor. An Indian of the Juanita McMillan, HE, acres) acting A. G. dis- (80 (Tribe-Band-Nation) se- superintendent for the Five Civilized trict lected and as a tax thereto, Tribes, in attached dated certificate “* * * homestead to remain non-taxable until 8, 1927, states: November by Congress,” otherwise (descrip- directed in the above deed was land described following). tion home the said chased John That is at by the certificate absolute variance funds held in trust Unit- with contrary prior to the for her benefit derived official ed States gas royalties lands, citals royalties records as funds and oil her re- sale of by official allotment virtue of her enroll- shown certificates as stricted pointed full citizen of out and out. ment blood Creek hereinbefore set Prop- was filed F; Designating exemption Exhibit “Certificate Said certificate'as to Place, 'Sapul- County, Exempt Taxation, county erty in office of clerk of Creek Okla., 1937, pur- pá, April Date December Oklahoma on 1938. suant to 2 of the Act Section June amended later June (49 1542), amended Act Stat. “all May provides that May 19, Congress, (Public 75th lands the title to an which is now held designated Session), First following subject against Indian to restrictions aliena- prior purchased Indian lands as * * * tion or encumbrance heretofore funds of the restricted out purchased out trust or Seber, John, of Osharsha Evaline Indian, hereby said are to be declared Deere, Powesheik, Jimmie minor, Juanita instrumentalities Federal Govern- (Tribe-Band- an Indian Creek ment and shall be until other- nontaxable designated Nation) selected and (Emphasis wise directed Congress.” as a tax three (for the homestead supplied.) joint appellees) non-taxable to remain purchased out Same was not theretofore Congress. otherwise directed by of such tracts other funds. All of said “Description: originally than the said town lots were Twp. 18N, Range SW Sec. “W% Creek allotted as restricted allotments wy2 wy2ey2 sw & sw he & nw lands to enrolled of the Creek members' 36, Twp. 18 NW Sec. N. SW SW tribe, but had unrestricted before become HE, Range County, Okla. acquired by Deere. John (if agricultural “Area acres 87% purchased by her parcel and for One Cost—(if grazing lands) village, and/or her her restricted allotted funds from with city property). town or 11, 1915, said royalties on oil December now Evaline Seber “Osharsha John town parcel consisting of said -Powesheik “Jimmie Sapulpa, original in the townsite lots (a minor) Deere ‘/Juanita against aliena- having become unrestricted Landman, Superintendent M. “A. Five Civilized Tribes proper con- passed by in fee as title tion Juanita therefor veyance and with consideration Department minor. passed paid and had over to terior, Washington, D. C. tribe, for the Creek Government -Unreadable. anoth- still another on “Approved: Date March December 1927. er on Chapman, L. Assistant “Oscar Secre- estate deeds a life retained She tary. Sig. WW. including profits realty, rents in said * To be the Indian. The period such accruing during therefrom designa- Superintendent make such the restrictive clause therein with minors; when the tion for Indian etc., joint gran- alienation, to the three mentis; compos is non those tees.3 desig- where fails to cases the Indian parte Webb, Ex 225 U.S. In nate within reasonable time. 5379 769, 779, 56 it is stated: S.Ct. Received December 1937. Five qualify the doc- purpose our “It Office Civilized Tribes. by repeated decisions of established trine 1937. Affairs. Received December new that of a court the admission this April 1938. 6163. Received equal footing on an into Union Supt. Tribes.” Five Civ. respecting regulation Enabling Act, Section rights by Relating lands, property, to tlie other treat- Laws otherwise, agreement, law, Oklahoma, ies, 1890- Five Civilized Tribes competent pro- pp. (34 137), if been to make it would have 482-495 Stat. passed.” Act had never been : vides nothing of3 3 thereof: in the said Subdivision Section “That contained inhabiting people pro- limit or “That shall be construed to constitution agree rights property posed impair person do State declare right they pertaining and title Terri- forever disclaim all to the Indians of said any unappropriated public long rights (so lands shall in or to as such tories thereof, lying unextinguished) af- within the boundaries or to limit or main lying authority said limits to all within of the Government fect by any Indian, tribe, or held to make law or owned the United States 469, Ann.Cas.1912C, imports equality of Okla State states * * * Co., 220 R. I. & P. R. U. Chicago, affairs. homa over internal 442, 55 L.Ed. 474. S. “The most recent decision of this court proper construction 412a, provides: Title U.S.C.A. passed of acts for the admis homesteads, “All heretofore Coyle sion of new states into the Union is of in- out of the trust or restricted funds Smith, 688, 55 221 L. U.S. to be dividual declared was that the Okla Ed. where it held Federal Govern- instrumentalities of the enabling (34 chap. p. homa act Stat. ment until other- and shall nontaxable be capítol 267), providing in that the Provided, by Congress: That wise directed city temporarily state be at of should the be held the homesteads shall title to such Guthrie, changed not there should be subject alienation or against to restrictions previous year 1913, to be to the ceased except approval of encumbrance with the power the of a limitation the state pro- the And of Interior: court, however, after its admission. further, or That the Indian owner vided (221 was to 574 careful U.S. S.Ct. [31 select, with the of shall owners 853]): may happen 55 L.Ed. ‘It well either Congress in that should embrace an enact lands, agricultural not exceed- grazing introducing ment newa state into the Un acres, sixty ing a total one hundred of regulation legislation ion intended as a of town, city property, village, or or not states, among commerce or with Indian $5,000, in to be exceeding cost tribes situated within the limits of such (June as a homestead. c. § state, regulations or the sole touching new 1542; May 19, 50 Stat. c. disposition public care and of lands or (Emphasis 188.)” supplied) Stat. therein, up might which reservations April 26, 1931 restricted lands legislation sphere held within the Prior to of Five plain power of Civilized Congress. every But the members in is, Tribes, allotments of legislation case such that restricted such would derive any and such re- agreement living its force not from full allottees or com blood by pact inherited proposed state, by with the new nor allotted tribal lands stricted were acceptance reason its such to enactment full bloods or devised admission, solely many account unex- a term but instances on because and power treaty provision and enactments pired extended to the subject, operate and therefore ad valorem tax- would not suant thereto By legislative power by to restrict of Oklahoma. Sec- state’s the state ation respect any matter which was Act of Stat. tion of plainly regulating within the on and after said Con it declared that gress’”. (Emphasis See, also, mem- supplied). restricted lands of April allotted, Gulf, Tribes State of Oklahoma C. & S. F. bers4 the Five Civilized R. Co., in excess of 220 U.S. S.Ct. or held devise inherited any thereof, nation; and that title to to until the boundaries public lying such land shall have been owned or held extin- within limits by guished by Indian, tribe, nation; States, any the United the same subject ju- any public be and remain to to shall the title that extinguished by risdiction, disposal, and control of land shall have been belonging States. That land to same shall be United the United subject residing jurisdiction, citizens United and remain States disposal, control without the limits shall nev- State higher belonging at citizens er be taxed rate than the land States. Land to residing belonging thereof; no without the lim- United States residents imposed shall at taxes shall its the State never be taxed State belonging property belonging higher lands or to or which rate than may purchased by No shall im- hereafter be thereof. taxes the Unit- residents posed by property on lands or ed use.” State reserved its may belonging hereafter be Art. Constitution of Okla. Enabling Ed., Act, (Wil- 2d Ann. United States provides: liams) pp. 333-338, for its use.” served parte Nowabbi, people inhabiting See, also, Ex the State do 60 Okl.Cr. “The agree they Ill, and declare that forever dis- P.2d right any un- Enrolled official claim all in or roll. title lying appropriated public lands within acres, subject shall be to taxation Metcalf 172, Eddy, & the state of. With accordance with the laws there- 70 L.Ed. 384. respect allotments of 3, living allottees the In- Secretary of the climax of such U.S.C.A. as a § authority terior alone then had remove purpose, provides: against therefrom restrictions alienation. “All Indians territorial born within the Lands inherited under devise limits of the United States are declared to full blood members to restric- be citizens of the United States. The tions alienation in that no con- granting citizenship Indians shall veyance by them should be valid unless right manner affect the proved by County having juris- Court property.” dian to tribal or other diction of the settlement of the estate of exemption An to taxation created the deceased allottee. et al. v. Bell Harris contract in the between United treaties al., et 254 41 U.S. 65 S.Ct. States and Civilized Tribes is inviolate. Five al., Parker et al. v. Richard et 250 Trapp, Co S.Ct. ate U.S. U.S. 63 L.Ed. 954. 56 L.Ed. 941. Act of pro- Congress, February (c. Act of vides that the of lands status allotted here- 56—2d session Public Laws 449—-77th tofore or hereafter of to allottees5 the Five Cong., 1412) S. U.S.C.A. Stat. § shall, regards Civilized Tribes as restric- 352c entitled “An Act to amend the of tions, encumbrances, alienations or be as (Public, Numbered Sev- June follows: enty-sixth Congress, session), pro- third lands, homesteads, “All including of said viding the relief of Indians who have whites, allottees enrolled as intermarried as paid land”, provides; taxes on allotted freedmen, and as mixed-blood Indians hav- “The Act (Public, Num- ing less than half Indian including blood Seventy-sixth bered Congress, ch. minors shall be free from all restrictions. third be, 352c]) session U.S.C.A. Section [25 lands, except homesteads, All said allot- hereby, and the same amended to is enrolled tees as mixed-blood Indians hav- read: ing or more than and less than half half “ three-quarters Secretary ‘The hereby Indian shall be of the is blood Interior free authorized, All regula- restrictions. homesteads under such rules and may prescribe, said allottees enrolled as mixed-blood In- tions as he Indian devisees to reimburse allottees, having dians blood, or more than or Indian heirs or Indian half half allottees, paid, including degrees minors such for all taxes in- blood, interest, cluding penalties and all allotted lands enrolled on so much full-bloods, pat- and enrolled of their allotted lands as have been mixed-bloods of three-quarters blood, prior expiration more Indian ented in fee or in- period cluding degrees blood, application by minors or such of trust without or Provided, alienation,” patentee: subject consent of the shall not be etc. That allottee, if (Emphasis supplied.) the Indian or his or her Indian devisees, heirs or Indian have by their own history legislation of this as to re- patent, accepted act such no reimburse- strictions on the affecting paid, ment shall made for taxes be includ- purpose shows a continuous Indians interest, penalties ing subsequent independent give the Indian a more acceptance patent: Provided furth- responsible status as a citizen and property er, acceptance That the such fact of shall owner, disclosing gradual relinquish- a Secretary be determined of the In- upon originally ment of restrictions [Emphasis supplied] terior. acquisition encouraging allotted and “ property, gradually enlarging other control ‘In case in which a claim independent management achieved, county, is State, political a subdivision justified, and whilst thereof, withdrawing upon al- for taxes collected such lands ' lotted lands from former restrictions the Indian period during trust has been reduced to might place assume his judgment judgment and such remains un- expected citizen and be to bear the part, same satisfied in whole or in the Secretary burdens of citizens of the same class wheth- authorized, of the Interior is upon reim- Indian, white, or black. er Mitchell v. bursement by him to the Indian of the

5 Enrolled members of the Tribe. 929; Id., States, Cir., F.2d including penalties of taxes amount 285, 84 L.Ed. thereon, payment paid interest debtor of costs judgment 412a, May 19, 1937,25 U.S.C.A. § suit, to be released: judgment cause follows: case, upon further, Provided That in homesteads, “All heretofore adequate claims proof, submission of in- out the trust or restricted funds of paid by for taxes or on behalf declared hereby dividual patentee Indian de- or his Indian heirs or Govern- the Federal instrumentalities of or in satisfied, visees have been in whole ment, other- be nontaxable until and shall political part, by State, county, sub- Provided, Congress: wise directed Secretary thereof, division shall be That the title to such homesteads State, terior to reimburse authorized against aliena- to restrictions county, political for such subdivision except tion or encumbrance with the them.’ paid by may amounts as have been proval Interior: There is authorized to “Sec. 2. provided further, And That the Indian appropriated $95,000, or so the sum of select, with the owner or owners shall may necessary, much out of thereof money any appropriated, Treasury otherwise lands, agricultural grazing either the purpose carrying exceeding total one hundred and provisions out the of this Act. acres, sixty village, town, city “Any appropriations pursuant made to $5,000, to property, exceeding in cost this section shall remain available until expended.” (Emphasis be designated a homestead.” as supplied.) (That evidently when the means United May Under Section 1 of Act of to party actions.) States was a such Act by amended of 35 Stat. as May 495), all (45 Stat. homesteads of Section 49 Stat. of allottees therein named and enrolled as provided : having mixed-bloods half than half or more “That there is authorized to be blood, of lands all allotted of appropriated, out of any money the full-bloods, enrolled and enrolled mixed- Treasury of the not other- three-quarters bloods of or more Indian appropriated, the $25,000, wise sum of to alienation, blood, shall not be expended regula- such rules and any sell, attorney, contract to of or Secretary may the tions the of Interior as prior April 26, other encumbrance taxes, payment prescribe, for of including except Secretary of Interior the the penalties interest, against assessed in- may wholly restrictions, remove such or in owned Indian land the title dividually part, regulations under such rules and subject to against which is held restrictions disposal terms of of concerning sale except or encumbrance alienation with the the proceedings the the benefit of re- for or consent Secretary spective may prescribe. as he Indians purchased out trust heretofore of Indian, an where or the May 1 Act amend- Section of of funds of pur- land that such was Secretary May Act entitled “An ing finds of understanding the aiid chased with period the restriction on Act extend of belief the said Indian that members of the Five Civi- lands of certain of after nontaxable, chase it would Tribes, purposes,” is as lized and for other reacquisition any demption such land follows: of sold nonpay- “ * hereafter * * heretofore against the That restrictions (Emphasis supplied.) taxes.” ment of lease, alienation, mortgage, other en- containing this passage of act lands this allotted members cumbrance Oklahoma, well appropriation February as as of act Five Civilized Tribes in blood, by developments occasioned as of one-half or more Indian enrolled be, hereby, they disclosed United States Board of extended for an ad- D.C., twenty-five County, years Comanche period Com’rs of 6 F. of com- ditional Provided, 401; Supp. April United States v. Board 1931: That mencing of County, D.C., Pawnee Interior shall have the Com’rs of Supp. F. the of 641; restrictions, of authority upon Board of remove the Com’rs Caddo applications of Indian owners of the County Cir., v. United F.2d the restrictions, County land, may of Com’rs of remove such Board Jackson hereby, ‘Sec. regu- amended to read follows: such rules wholly part, under or in dispos- Five any 9. The of allottee death of terms sale and concerning of lations operate re- Civilized to remove Tribes shall of proceeds al benefit of upon restrictions alienation of al- spective may prescribe.” he Indians as Provided, lottee’s no land: That hereafter Five death allottees of In case of conveyance by any full-blood Indian of more of one-half or Civilized Tribes any Five interest Civilized Tribes of de- heirs or leaving dian full-blood blood lands this Act ac- by section of convey- visees, provided that no Congress quired by from an al- inheritance or devise inherited ance should be interest in lands unless lottee be valid such shall by approved the Court unless valid proved jurisdic- by having county court jurisdiction having settlement tion of the estate settlement of testator, estate of the deceased allottee or Provided or testator: deceased allottee Congress provided Section 9 of Act of further, Five any That member of the if May 27, and as amended Section more Indian Civilized Tribes of one-half April 12, Act surviving, born leaving blood issue shall die Stat. further as amended homestead since of such May 10, of Act of inalienable, deceased shall remain allottee Section 9 of are re- unless alienation restrictions 312, 315, provides follows: Stat. moved therefrom support Interior sue, such is- use any “That death allottee of lives, April during their life or operate to re- Civilized Tribes shall Five survive, then such but if no such issue move restrictions the alienation allottee, adult, dispose may his if Provided, land: That no con- said allottee’s restrictions; free from homestead will veyance interest of full-blood if issue done, in the event the unless Indian heir shall be valid April provided for before hereinabove die approved having jurisdiction the court then descend the land shall of the settlement of the estate de- of said heirs, according to of descent the laws Further, if allottee: Provided That ceased Oklahoma, the free distribution State of of any member Five of of the Civilized Tribes Provided, from all the restrictions: That more Indian leav- one-half or blood shall die word ‘issue’ this section shall as used in surviving, issue March ing fourth, born since construed mean child or children.” to six, nineteen hundred the home- deceased stead of such allottee shall remain May 9 Act Under Section of of inalienable, against ali- unless restrictions 12, by April 1 Act of as amended of Section by enation are removed therefrom the Sec- 1926, except allottees of Five where retary provid- in the the Interior manner of Civilized one-half more Indian Tribes of or hereof, sup- in section one ed for the use and leaving surviving, blood issue should die issue, port lives, such during of their life or 1906, 4, born since March of homestead April twenty-sixth, until hundred nineteen such remained inalienable deceased allottees thirty-one; survive, but no if such issue unless removal of restrictions was .effected allottee, adult, then such if may dispose by Interior, Secretary of the for by of strictions; homestead his will free from re- all in the support during use and issue of such done, not if this be 1931, April 26, lives, life after event the provided issue hereinbefore 10, May 1928, passage of said of un- act April twenty-sixth, die before nineteen hun- April 26, til 1956. thirty-one, dred and then land shall de- to continuing as of heirs, according scend to to laws of upon restrictions the aliena reimposing descent and distribution of State of Ok- Indian lands the Creek tion Nation allotted of lahoma, free from all restrictions.” (Tiger passed has been v. Wes April 12,1926, 1 Act of Section of amend- 286, 578, Co., 221 U.S. 31 55 tern Inv. S.Ct. 27, Act May 1908, 9 of

ing pro- Section James, Brader v. follows: vides as 591), 62 L.Ed. Section 1 of “ *** That section January 27, 9 of the Stat. Act of Act con Cir., (Thirty-fifth May Crawford, Statutes at sidered in Whitchurch 312), page entitled Large, supervi ‘An Act for reference to the the 92 F.2d with Secretary Interior, restrictions removal of lands sion of re Five Tribes, lating to funds and of allottees Civilized other securi restricted be, purposes,’ custody Secretary other and the same is ties and for theretofore whatever any free incumbrance of Act original Section Interior under by full bloods long twenty-one years,” (as to only so to and “belonging May extended April Section Five Civi- Indians of belonging date), “for twenty-five years that of one-half in Oklahoma Tribes lized con- separate so unenrolled,” deed” which shall have a blood, he enrolled or Indian more required treaty. ditioned as Creek be restricted declared to such Indians subject jurisdiction of (Section remain town- treaty 10 of said covers April sites.) Interior until Treaty was con- Supplemental proviso: 1 attached a To said Section is (c. Congress on by firmed “That the entire interest where pro- 500), 3 thereof 32 Stat. Section tax-exempt land be- tract restricted section paragraph that viding Five Civilized longing members of the by act of Con- agreement ratified devise, inheritance, acquired by Tribes is approved should gress by funds, gift, with purchase, amended, effect of the changing Indians, lands shall or for restricted such treaty as al- provision in the during the tax-exempt remain restricted and merely provid- homesteads, lotments and long life and as such value, appraised etc. ing detail as to Indians, April 26, longer than but not April c. unless the restrictions removed in of Act Act law.” entitled “An provided meantime in manner disposition (Emphasis af- supplied.) provide for final in the fairs the Five Tribes Civilized tax- (remain) Such inherited restricted or Territory, purposes,” other necessarily meant of such reimposed bloods in restrictions to full tribe allotted to members of the tribe. Tribes, and the Five Civilized extended Originally in 1 of said Section years ap- from 21 to 25 after same enrolled reference is made to proval act, provided that January then the act quantum possessed Indian blood only enrolled but unen- included member of said tribes shall be determined they acquire rolled Indians where inherit- by citizens the rolls of said tribes land, orig- ance or devise if it proved by homestead, inally designated as an allotted proviso all lands though acquired where it in- such Indian restrictions shall are removed devise, if heritance or such Indian en- taxation, and other lands be ex- shall rolled or one-half blood of unenrolled as empt long from taxation as as the title re- tribe, then the land so held shall remain mains allottee. tax-exempt, restricted and to and as restric- Department The of the Solicitor of conveyances tions alienation rela- on March that: tive to to thereto Interior, etc., of the Secretary of the and “Apropos of this is the declaration that being required the Indians not live in to the entire interest in ‘Where tract of * * * Oklahoma, as the is made reference in said tax-exempt and land * * * supervision Secretary by Section 1 to acquired restricted, relating the Interior dians, of to and other such lands shall remain exempt.’ securities theretofore and “belonging to This and tax declaration ob- only long as to belonging so Indians of to the and viously looks future not to the plain Five past Tribes in Oklahoma one- discloses a intent Civilized on the of blood, preserve Congress existing more Indian un- to enrolled half enrolled." reimpose (Emphasis supplied.) than to strictions rather restric- change tions once removed the form Original In what known as existing restrictions. These considera- Treaty, ratified and Congress confirmed pro- tions conclusion lead to the that 1, 1901, 676, 861, c. 31 Stat. Sec- only acquired relates to lands viso after tions one sixty hundred and prior acquisi- enactment and not to date of (160) to acres allotted land was be se- tions.” improve- lected allottee to include him, constituting belonged Congressional legislation ments which has had for allotment, forty (40) purpose especially to be se- as acres its Five Civil- gradually emancipate lected which ized as a homestead Tribes to them former, be non-taxable and inalienable and status so as to fit them “shall G82 citizenship support for duties of and self Mitchell, Cir., 493; 37 F.2d Choteau v. responsi developed Burnet, and maintenance. The 283 U.S. L. S.Ct. bility been electorate has indicated. The Ed. Shaw v. Oil Gibson-Zahniser for con Corp., Oklahoma three 72 L.Ed. U.S. 48 S.Ct. terms secutive elected a member Mitchell, Eddy Metcalf & 269 U. Five Civilized Tribes the United S. 46 S.Ct. 70 L.Ed. 384. Senate, and two different members said June tribes to the lower house amended consecutively one passed in view of matters Five ten terms and other ten terms Tribes, other Civilized but as to tribes. with an interim of term. mem one Four F.Supp. supra; F.Supp. su bers of said tribes have been elected supra; pra; 87 100 F.2d F.2d re-elected judge, district one of them supra; 84 L. U.S. Supreme elevated to the electorate 313, supra. Ed. Court the state serving and now Record, Senate, Congressional Justice, Chief and two others 1936, p. 9322, Lands Relief From still continuing judges, district Taxation; responsible other holds some appointive President, King: “Mr. Mr. I should position in Department the Interior explanation of the bill. like have an Washington. elected served One was an State, term as full (Chairman “Air. Thomas Oklahoma entering his consecu other is third Affairs) on Indian : Mr. of Committee tive as Clerk of the Su President, accomplish term election bill seeks * * preme tribes Court. Two members purposes Formerly the certain *. Repre speaker of House of have been authorized another legislature sentatives of the buy Interior land for landless Indians ** president pro tempore of the Senate *. lands taken Some legislature, members tribes of said private ownership assessing authori- repeatedly many have on occasions and proceeded ties assess the taxes. * * * to the been elected State Senate and In some cases tax warrants have legislature, lower house of been issued and the Indians have been * * * offices, county judge, county including dispossession. threatened with many repeatedly have been times tax warrants and tax assessments should Five members filled election from paid title cleared. sphere Tribes. business In the Civilized appropriation bill The authorizes the engaged Tribes have the Five Civilized money purpose. for that law, ranching, banking, merchandising, (of act) provides “Section medicine, Mitchell Met and education. the lands so shall hereafter secured Eddy, supra; v. Gibson- calf Shaw & nontaxable. Corp., Zahniser Oil pro tempore. ques- “The President L.Ed. 709. is on the reading tion third and passage treaty provisions between the As to the (No bill. further discussion or Five Civilized United States raised.”) question United Tribes, which the under “The bill was ordered to a third reading, with the In- made contracts Government time, passed, read third as fol exemption taxes, guaranteeing dians 20, (Said Act lows:” 1936 fol June liberal construc- given have a the courts record.) in Richbourg lows Motor protect treaty to the Indians tion to States, 528, v. United Co. U.S. 50 S. guar- such as therein right exercise in 1016, 74 L.Ed. 73 A.L.R. Ct. aris- legislative matters But as to

anteed. States, v. McLean April general rule ing since 122, 57 L.Ed. 260. applies, is, construction that to as to strict Five wording the stat- The Creeks Civilized manifest Tribes follow properly not be denominated determined from the sur- could land- to be ute and The had language Indians. not circumstances and less rounding cently authorized the a reason- conclusion or words from purchase any to lands for them necessarily follows. Interior or ably Choate As of the Five Trapp, 665, 32 S.Ct. L.Ed. of them. one Civilized 224 U.S. Wallace, Tribes, lands were allotted to their 267 U.S. mem- Blundell v. Government, 664; Cully bers under the 69 L.Ed. Creek town, occupied as village, owned and treaty, including full allottees all blood exceed- only, shall of not they own said residence consist their heirs and still land, selected except ing removed acre be as restrictions have been one same, Provided, shall not the same permitted sell owner: That such owners thousand in sum of five among the exceed value the and that has occurred Creeks home- dollars, no shall the cases. Un- and in event only exceptional in rare and one-quarter stead less than der and facts hereinbefore be reduced to the treaties value; acre, And forth, lands, regard consisting set an such without allotments, Further, home- in case said nontax- Provided That full blood have been busi- April the lands residence and prior to stead is used for both able interests purposes, from their homestead which have been ness here- the sum the decisions not exceed in value restricted funds under therein shall Provided, That only be- not inbefore cited taxable five thousand dollars: purchase restrictions fore such in the laws of the United nothing where' removed, in ceased, Tribes and after had been treaties with State, oth- years April which would Indian or deprive shall 26, 1931, reimposed. April be Un- the homestead unless er of the benefit of allottee And April exemption State: der the said acts of laws of the Further, any temporary May Congress continued in That Provided change plicable only restrictions but not cases not of the homestead shall renting acres, no other nontaxability exceeding when also character of the same April acquired.” allottee 1931. after homestead has been original allotted That would cover (68 Okl.St.Ann. Section Title a serious lands of but John 34), provides: O.S.1941 § question the tax arises as to whether after “Homesteads, as defined in Section expired treaty exemption had hereof, classified for the provision it limitation was in provided in pose of taxation as Section exemp- extend of, subsequent Article amendments here as to It is not essential tion taxation. to, the Constitution of the State of Okla- dis- that order to determine homa; in this and all homesteads State pose this case. shall be assessed for taxation the same as acquired by inheritance except property therein, real other each as it full blood under such conditions Act, homestead, defined this shall April would restricted after exempted from forms of ad valorem tax- the lands under the well as ($1,- ation to the extent of one thousand supervision of the Interior 000.00) of the assessed valuation dollars funds, land under with restricted such thereof, provided, except that as hereinafter such a state of facts could be considered encumbrances, levies, assessments, by reimposition, but not to or made obligations other contract incurred taxation either as to Act, shall prior taking this to the effect of blood born after allottee unenrolled full impaired way no be affected this Ex.Sess., p. Act. 2.” Laws § 2 of said act provides: thereof Section 33 as amended act ‘homestead,’ “The term as used applicable the lands here involved. Act, mean and include actual resi- shall used The word “homestead” as in this person of a natural who is a citizen dence statute, apply Five if intended Oklahoma, provided of the State members were citi- Tribes whose Civilized ownership record of such residence actual and also Oklahoma zens person residing in such natural be vested contemplated a would have home- surviving thereon. The and domiciled by law. as defined stead spouse and minor children of deceased 1, Article Constitution of Section person considered record owners shall be Oklahoma, provides that: homestead where the title in the deceased, but any in all other family name of the cases “The homestead in this State, city, town, any ownership or evidence village, within or the deed other not County in the more than of record office of consist one must be shall hundred any sixty land, may January per- in order on 1st for acres of Clerk parcels, by actual A more selected to be the record owner. rural one or son city, not include more than homestead within homestead shall One any owner. Sixty Hundred (160) acres of land the or the restrictions from said land are oth- improvement thereon; and an urban home- law,” by operation erwise removed sub- stead except shall any not include the stantially identical with the clause con- lots, tract, lot unplatted or D, by tained in Exhibit deed her executed which are dwelling, garage, located the appellees dated March barn, outbuildings necessary other and/or Section Title Okl.St.Ann. 60 O.S. or convenient family for use. provides: § “Provided, building no which is “The owner keep of a life estate must whole, used in part, or in for commercial the buildings and repair fences purposes shall be deemed a homestead un- ordinary waste, pay and must taxes Act; provisions der the of this charges, pro- other just annual further, “Provided that the keeping portion of extraordinary bene- assessments boarders by or roomers in a build- fiting citizens the whole inheritance.” ing maintained exclusively otherwise as a Under deed of when December home shall not be considered as commer- properly approved Depart- the Interior purposes cial contemplated by this Act. ment, complete title vested in the “The term pellees, ‘rural homestead’ as used question may and the arise as to herein shall mean and any include home- liability her therein warranty for city stead located any outside a or town or remaining encumbrances thereon for platted subdivision or addition. taxes, though warranty was executed pure appellees as a against gift. Claim of the “The term ‘urban homestead’ used the' mother the estate of any shall herein mean and include home- mother, record, according has not city any stead' located within town up, exemption been set but such claim for incorporated unincorporated, whether or or of the land from state taxation until Con- any platted, located within subdivision gress provides presented, otherwise addition, whether such subdivision addi- mandatory provision virtue of a part city part tion be a of a or town or a treaty, thereby guar- the Creek anty with a further, township; provided of a case shall an urban that in no part ,in of the United States Govern- exceed homestead appellees prevail ment. If it must be (1) 1936, Ex.Sess., area one acre. Laws application strict construction p. p. Laws 1.” § § facts under Section act June In Wosey John, the deed executed * * * n providing “lands heretofore Deere, how on December is con- chased out of trust or restricted funds veyed appellees “all life es- Indian, declared to be following tate reserved in the heretofore instrumentalities the Federal Govern- property described described in deed exe- ment and shall be nontaxable other- 4, 1931”, cuted her March described by Congress.” wise directed as follows: A, B, The lands described in Exhibits Twp. “Wy2 18N, of Section SW% purchased by and C were not heretofore 11E; Range SWy4 W% NW% SW% swy4 trust or restricted funds of E y2 NWy4 of Section SW W% % appellees, but out such funds of 11E, Twp. Range also center 50 18N, her, and the John feet lot 6 the center 50 feet of the her—not eighty-acre tract as a home 33.4 feet of lot all in Block south the original for a home as an homestead but Sapulpa, town of already an allotment for her. She had improvements all the there- “together with homestead, production with the burdened on, appurtenances thereunto be- oil, may exemption, and it * with tax * *. To have and to hold said longing for a that it was not suitable home assumed premises grantees, unto said described production, as it was on account of oil forever, free, clear, heirs, assigns, her. All purchased for a home for grants, discharged charg- former deeds, being -in said none described es, taxes, judgments, mortgages, and other allotment, way of her na- of whatsoever and encumbrances liens her and not for by and for one else. lease, ture, subject condition that no attorney, of Act of deed, mortgage, con- May 19, 1937, by Act of sell, amended U.S. instrument affecting or other tract to 412a, homesteads, provided that “all C.A. described or the title there- land herein § the efféct, purchased out the trust or unless force of shall to approved of heretofore individual Secretary are of the Interior the restricted of cannot ranty, 'from taxation immunity that be instrumentalities hereby declared to of non- relation. shall be be sustained on the the Government and Federal directed Corn- taxable until otherwise In Nos. United States Provided, [emphasis That grass: supplied] Commission, pending in v. Oklahoma Tax the title shall be to such homesteads Appeals Tenth the Circuit Court against alienation to restrictions Circuit, judicial knowledge this court takes except the encumbrance with cases, in- records in said contents of pro- And Secretary the the Interior: pro- as transfer or excise tax heritance or further, Indian owner That vided vided as therein Oklahoma statute select, approval of with the owners shall claimed, $359,643 disclosed involves to Secretary either custody Sec- in restricted funds lands, not exceed- grazing agricultural Wosey retary of Interior from estate of acres, sixty ing a of one hundred total killed woman full blood Creek John town, not city property, village, September in an automobile accident $5,000, to be exceeding in cost Tax which the Oklahoma State (Emphasis supplied.) as homestead a excise tax Commission recovered such A, B in Exhibits lands described $14,908 judgment in thereon sum of under and C not with were of the United District Court for appellees, but from restrict- Oklahoma, trust funds of the Eastern District of mother, the mother ed funds appellant, seeks in United conveyed re- having on March this in to have court said cases vacated retaining appellees stricted lands review. profits to be “all the rents and derived plea application Under rela long as property all the above from immunity may tion, not taxation lives, is, a life es- grantor retains she that relation does not arise ex allowed. Such in described in real estate tate all cept on account of a consideration there improve- deed, together all the with this for, equity would have exist on appurtenances ments thereon and such appellees, which is not shown title belonging, warrant thereunto Co., Land & Godfrey here. v. Iowa Trust on, aft- subsequently the same” 792, 797; Stark v. Okl. 95 P. had er December Starrs, 402, 18 6 Wall. Jones conveyed theretofore of her life estate all Meehan, 44 L. U.S. S.Ct. in lands to- her of said reserved Adams, Ed. Wallace v. improvements gether thereon 51 L.Ed. 547. appurtenances belonging and thereunto in The land restricted out of mother same,” to the then warrant the title pure love and affection was her donated justified facts appellees were not appellees. judicial of the record and of which we take judicial knowledge of This court takes designate that knowledge and the law to the fact that the inherited restricted estate lots, acres, except all of it the town 87% custody Deere in John appellees, jointly a homestead Septem- of the Interior on having been out of theretofore $359,643 2, 1938 amounted ber appellees, funds of said then appellees her that these record shows say property favor place in order to that heirs, say that three of these unenrolled full blood present quired claim for that and a col- members dians—not enrolled same, lect but on the doctrine of relation being tribe—in a status as immune they right to shall have a be released otherwise taxation until shall thereon until from state taxes provide, Title that said Section Okl. provides in effect otherwise results vio- Stat.Ann., supra, requir- 60 O.S.1941 § Amendment to the the Tenth Con- lating “keep holder life estate to ing the of a States. stitution buildings repair and fences in from ordi- waste, judgment July nary pay and must taxes The date appeal prosecuted. charges, just Nei- propor- annual from which other extraordinary United States nor ther the tion of assessments benefit- any governmental inheritance,” agency nor es- the Interior ing the whole when her party thereto either the trial or liable was a tate would be breach of that any appearance nor has statutory provision appellate court though their claim respect been herein made. An individ- any actual consideration would be without brought allottees or members ual action and affection for the war- other than love with no strict the Five Civilized Tribes construction thereof as no other rea- part pearance any way in on the whatever sonable can there- conclusion be reached States, limi- from sustaining part, right the United statute of such their require- application mandatory preliminary tations and of re- doctrine lation in applies. In procedure justified ments matters is not as to state this record. Broadwell v. of Commissioners Board Bryan County, 211 P. 88 Okl. Evelyn Seber, otherwise 750, 43 certiorari denied 262 U.S. John, Osharsha Powshiek and Jimmie Jua- statute it was held Deere, nita McIntosh, now all to said born in constituted limitations such a case Deere March after John parties See, also, Ward bar to the thereto. unenrolled, are her in- heirs and County Coun- v. Board Com’rs Love participate heritance in- her estate ty, 64 L.Ed. cluding realty her consisting allotted of a Collins, Carter v. 50 P.2d Okl. forty-acre original homestead and the ad- Sneed, Antrim Lumber Co. v. 175 Okl. allotment, ditional said 1040. P.2d. As to action thereafter restricted, and also restricted inherited her brought by use or United States lands, allotted including party benefit of such neither the stat- royalties funds, and restricted from all of preliminary ute of state limitations nor land, her Secretary all held Bryan statutory procedure applied. Coun- realty terior as such restricted funds and Cir., ty v. United F.2d her prior September benefit at 907, 86 L.Ed.-. certiorari denied 62 S.Ct. the date of her death occasioned an auto- accident, and mobile and said three unenrolled 352c, February participate by U.S.C.A. full blood heirs inheritance § provided for reimbursement to Indian al- September therein and after lottees Indian heirs Indian devisees trust in- respective holds in paid including inter- of allottees for taxes heritance, may another which rest under paid est on so much of their restricted al- Landman, Supt., status. Inter- Com’r of patented may lotted lands as have been Revenue, Cir., nal 123 F.2d 787. expire prior fee and restrictions applicability The of federal instrumen- twenty-five year expiration pe- immunity constituting talities estate tax trust, apply riod of and that does not applied only by to be a strict construction. lands of the members of Five Civilized Administration, Security Under the Farm Tribes but to Indians that received allot- money loan made available from fed- patents ments and the General Allot- under acquire eral non-urban funds homes and February ment Stat. money ad- also vast sums of have been seq., 25 U.S.C.A. 331 et in cases in which § Housing vanced under the Federal Admin- state, county political a claim as to urban istration homes. Under the for taxes subdivision collected Security money Farm Administration has. period, during trust was members Five been furnished to twenty-five year period, trust later extend- Tribes, expired Civilized whose restrictions ed, under the made allotments by operation law, and their allotments February act of lost, persons had been and as to had who No trust received free homes or in what homesteads them were invested in said either of real- formerly was known as Oklahoma Terri- ty as to which the taxes here involved. tory, lost, acquire had been homes eighty acres included in Exhibit C was upon agencies which these Government purchased by of the Interior hold for these vast liens advancements or out as a home the mother of her re- may guaranties, and the occasion arise conveyance stricted funds described Congress, supported public when senti- warranty by Wosey John, ment, with a pass a like act for will relief as to- appellees joint- 1931 to such holders non-urban homes well retaining ly, homes, in herself a providing life includ- estate as urban that same will proceeds ing taxation, therefrom from rents and be immune denominat- statutory profits. duty pay If it was her ing instrumentality. as a federal same Then lawful taxes thereon her was would arise as to estate whether that amply liability. Appel- to meet such ruling able an extension case. bring must themselves within lees A strict construction should here ex- be fol- terms press statute within a lowed. crippled “The tax should not be extended Resolution, By Joint exemption ‘by extending the constitutional government the tribal existence and fall subjects in taxation to those Indians Tribes of Five Civilized general non-dis- application within the 37, March Territory (S.J.Res. dian laws, bur- criminatory direct Five where no Relating to 34 Stat. Laws instru- upon governmental den is laid [1890-1914], in Oklahoma Civilized Tribes any, remote, mentality, only if and there is p. 524), as follows: functions influence exercise House the Senate and “Resolved ” government.’ Representatives exemption Under state homestead assembled, That in America statute, every defined homestead as therein govern- present tribal tribal existence up in is effect from taxation Chickasaw, Chero- Choctaw, ments of $1,000 it ex- assessed where value Creek, or nations kee, Seminole tribes only ceeds that it taxable for the assessed Territory are the Indian Indians in $1,000. sum in excess of assessed effect in force and hereby full continued appellees existing laws until These under record are purposes under exemption tribes, proceeds jointly tax on the entitled or such property 87% in- among the acres land as a homestead thereof, shall distributed here- Congress, unless of said tribes three under act of but dividual members (Em- may provided by law.” justify when assistance or after otherwise facts have phasis supplied.) credit under the act hereinbefore set state out. April Later act majority opinion In the conclusion of the Act, other (28) of said the last Section judgment insofar trial court part, than is as follows: repealing grants recovery penal- the taxes present “That the tribal existence July year beginning ties for taxable Choctaw, governments of tribal Chicka- erroneous, 1936, was extent I to that con- Creek, saw, Cherokee, and Seminole tribes cur, and also in the that allow- conclusion in full continued or nations paid ance of interest on the taxes should purposes authorized force and effect for all permitted, I but further conclude law, law, provided by until otherwise judgment of the trial court in toto any legislature council but the tribal or should also reversed and remanded. not be in of said or nations shall tribes days longer period thirty for a than session act, year: Provided, any That no one ordinance, (except or resolution resolutions the tribal council adjournment) of any or nations of said tribes legislature of validity approved any until shall be Pro- United States: President involving further, That contract no vided KIMM BRECKE et al. et al. money expenditure any payment any property belonging to any No. 12002. affecting made them or nations of said tribes Appeals, Eighth Circuit. Circuit Court thereof, by any shall officer of them Sept 8, 1942. validity approved be of States.” the United President of herein to the been made has Reference brought been has this suit fact that but full Unit- non-enrolled appellees, three citizens—-full blood ed States United States Indians—without any way appearing, and that Government of limitations the statute facts procedure ap- mandatory preliminary ply- Helvering Mountain Producers In

Corp., 303 U.S. 907, it stated:

Case Details

Case Name: BOARD OF COUNTY COMMISSIONERS, ETC. v. Seber

Court Name: Court of Appeals for the Tenth Circuit

Date Published: Aug 22, 1942

Citation: 130 F.2d 663

Docket Number: 2488

Court Abbreviation: 10th Cir.